S Grant Home and Community Care Block Grant

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DOA -735 (revised 3/00) for audits or other fiscal reports are specified in the aforementioned statutes and requirements. For -profit community service providers expending federal or state financial assistance funds which meet the aforementioned $300,000 threshold shall have an audit which meets the requirements of A -133. Upon completion of the audit, private non - profit and for - profit community service providers shall deliver to the County and the Area Agency a copy of the audit report, any opinion letter, and management letter. Any audit requirements of for profit providers expending less than $300,000 in financial assistance funding shall be agreed to and stated in the service contract. Audit requirements for public agencies are specified in G.S. 159-34. Community service providers receiving Home and Community Care Block Grant funding in an amount less than the aforementioned $300,000 threshold may be subject to fiscal monitoring, as deemed appropriate by the Department of Health and Human Services. The County agrees to submit to any additional review deemed necessary by the Area Agency, the State of North Carolina, or the Federal Government in accordance with provisions of the Single Audit Act or North Carolina General Statutes including policies enacted by the Office of the State Auditor. The County further agrees that all pertinent financial records shall be made available for copying upon request by the State or Federal Governments, or their agents. 12. Audit /Assessment Resolutions and Disallowed Cost. It is further understood that the community service providers are responsible to the Area Agency for clarifying any audit exceptions that may arise from any Area Agency assessment, county or community service provider single or financial audit, or audits conducted by the State or Federal Governments. In the event that the Area Agency or the Department of Health and Human Services disallows any expenditure made by the community service provider for any reason, the County shall promptly repay such funds to the Area Agency once any final appeal is exhausted in accordance with paragraph nine (9). The only exceptions are if the area agency on aging is designated as a community service provider through the County Funding Plan or, if as a part of a procurement process, the area agency on aging enters into a contractual agreement for service provision with a provider which is in addition to the required County Funding Plan formats. In these exceptions, the area agency is responsible for any disallowed costs. The County or area agency on aging can recoup any required payback from the community service provider in the event that payback is due to a community service provider's failure to meet OMB Circular A -122 requirements, requirements of A -110, requirements of 45CFR, Part 1321, and 45CFR, Part 92, or state eligibility requirements as specified in policy. L